Charities SORP 2026 – Hot topics from the Consultation

Daniel Chan MBE, Partner, PwC
Dan is PwC UK’s Charities Leader and Government & Health Industries Audit Leader. He is based in London and has a particular specialism in leading audits for large, high-profile charities. He is the Partner Sponsor for the Charities Award and Public Sector Award (in association with the National Audit Office) as part of the PwC Building Trust Awards. Dan is also Chair of the ICAEW Charity Committee, a member of the Charities SORP Committee and a member of the CIPFA Charities and Public Benefit Entities Forum.

Laura Anderson, Senior Manager Higher Risk Cases & Quality Assurance, Office of the Scottish Charity Regulator (OSCR)
Laura is the Senior Manager for Higher Risk Cases and Quality Assurance at the Scottish Charity Regulator where she leads teams dealing with a range of complex and challenging casework as well as accounting and annual reporting matters. Laura is also one of the joint-chairs of the UK Charities SORP Committee and has been involved with the Committee for many years. Laura trained and qualified as a chartered accountant with PricewaterhouseCoopers and worked in private practice until 2007 when she joined OSCR. She is an active member of the Institute of Chartered Accountants in Scotland.

Rossa Keown, Head of Compliance & Enquiries, Charity Commission for Northern Ireland
Rossa joined the Charity Commission for Northern Ireland in August 2021 as Head of Compliance and Enquiries. Rossa has over 10 years of public sector audit and investigations experience gained in the Northern Ireland Audit Office, where he qualified as an accountant with the Chartered Institute of Public Finance and Accountancy (CIPFA). He is responsible for leading the Commission’s development of appropriate systems for the annual monitoring of all registered charities in Northern Ireland and leading the enquiry function to include investigation of the mismanagement of charities. In this role he is also one of the joint chairs of the Charities SORP making body.

Neal Trup, Director, Neal Howard Ltd
Neal Trup is a sole practitioner who specialises in social and community enterprise. Neal works with smaller charities and social enterprises across the UK on a range of needs, including community asset transfer, performance improvement, strategic planning, management reporting and implementing accounting systems. Neal has previously developed a range of online diagnostic and assessment tools for major funders in the sector, and now focuses on delivering training on a range of financial governance and social enterprise topics to funders, trustees and to charity management and finance teams. Neal joined the SORP Committee in February 2020 with a special focus on smaller charities.

Charlotte Walker, Director of Finance, Age UK
Charlotte joined Age UK in 2022 and is responsible for all areas of Finance and Procurement. She started her accountancy career at KPMG before moving to Crowe U.K. to specialise in the Not-for-Profit sector with clients across national and international charities, arts and culture charities and independent schools. She has now worked in the sector for over 12 years. Charlotte sees finance as critical in telling a Charity’s story and therefore, views the SORP as a powerful tool to structure the narrative. Charlotte will therefore bring a practical perspective, weighted in her experience working with large charities, to the SORP discussions.

James Stebbings, Head of Legacy Income, Macmillan Cancer Support
James Stebbings is Head of Legacy Income at Macmillan Cancer Support where his focus is on securing, managing and accounting for the £100m a year that supporters leave Macmillan to help them provide cancer support services. Beyond his work at Macmillan, James has for many years actively contributed to the broader charity sector. He joined the Institute of Legacy Management in 2007, became a director in 2014 and has been Chair since June 2021. Under his tenure the organisation has developed from a small training organisation into an outward facing organisation which actively represents the needs and of the charity legacy sector. He has lobbied for changes to the Charities Act, the Wills Act and SORP as well as campaigning for the improvements in Probate Registry output.

Nicola Silverleaf, Trustee and Treasurer, Honorary Treasurers Forum
Nicola has been a Charity Trustee since 1985, starting with the Prince’s Youth Business Trust whilst with PwC. She holds a Master’s Degree in Charity Finance from Bayes (formerly Cass) Business School. Nicola has acted as Treasurer for a variety of charities, ranging from criminal justice to education. She is an active Trustee and Treasurer of The Honorary Treasurers Forum, the umbrella charity for charity treasurers and in that capacity was part of the SORP development process, working in the Trustee engagement strand. She’s currently completing fieldwork for a PhD on the topic of mission-related investment by charities.

Kristina Kopic FCA DChA, Head of Charity and Voluntary Sector, ICAEW
Kristina is a chartered accountant who has worked in and for the Not-for-Profit sector for over 15 years. Kristina trained at charity specialists Sayer Vincent and subsequently worked in finance roles at the Royal College of Nursing, Imperial College London and the Sainsbury Family Charitable Trusts. Kristina holds charity-specific qualifications in accountancy, law and governance and a Master in Voluntary Sector Management from Bayes Business School (formerly Cass).